Section 18

A person commits an offence if he gives to an agent, or being an agent he uses with intent to deceive his principal, any receipt, account or other document in respect of which the principal is interested, and which he has reason to believe contains any statement which is false or erroneous or defective in any material particular, and is intended to mislead the principal.

Acceptor or giver of gratification to be guilty notwithstanding that purpose was not carried out or matter not in relation to principal’s affairs or business